
Taxpayers applying for a VAT refund must use an updated form, starting January 1
The State Tax Service (STS) has announced a change in the application for VAT refund: taxpayers must fill in a new form set out in Annex No. 1 to the Regulations on VAT refund. In the updated form should indicate the amount of VAT requested for refund, as well as the amounts that will be used to repay current or future tax liabilities. In addition, it is necessary to indicate the tax period for which the refund is requested and a reference to the article of the Tax Code on the basis of which the refund is requested. The STS warned that incomplete applications without specifying the amount requested for refund will not be considered. Taxpayers who submitted applications under the old model after January 1 are invited to reapply on the new form available on the website of the State Tax Service (in the section “Forms / Legal Entities / Value Added Tax”). // 09.01.2025 - InfoMarket